Business Partner, Edelstein & Company LLP, Boston, MA (October 2002 Present) Specialize in Business Valuation & Litigation Support Services.

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1 Marc D. Bello, CPA/ABV, CVA, MAFF, CFF, MST 160 Federal Street, 9 th Floor Boston, Massachusetts Tel. (617) Fax. (617) mbello@edelsteincpa.com Business Experience: Partner, Edelstein & Company LLP, Boston, MA (October 2002 Present) Specialize in Business Valuation & Litigation Support Services. Perform valuations of closely held businesses, pass-through entities, professional practices and intangible assets. Valuations have been conducted in connection with shareholder disputes, divorce proceedings, estate and gift taxation, stock option plans, merger and acquisitions and intangible assets. Industry experience includes manufacturing, service, professional practices, health care, high technology and construction. Provide litigation support services in the areas of forensic accounting and taxation in connection with Corporate and Partnership disputes and divorce proceedings. Analysis includes damages sustained in connection with lost profits, business interruption, wrongful terminations and hidden income. Qualified as an expert witness in US Tax Court, Massachusetts Superior Courts and Massachusetts Probate Courts in connection with business valuation and forensic accounting engagements. Manager of Financial Reporting, Rhodia ChiRex, Boston, MA (May 2001 October 2002) Responsible for all the financial reporting and analysis required by our parent company in France, and the internal reporting for our divisions in England, Scotland and the United States. Financial reporting included, monthly closes, quarterly forecasts, weekly budgets and a monthly management report. Manager, Ambrosi Donahue Congdon & Company P.C., Newburyport, MA (1998- May 2001) Managed accounting and tax engagements for privately held companies. Senior, Grant Thornton, Boston, MA ( ) Managed various audit and tax engagements for both public and private companies in the manufacturing, utility, retail, banking and service industries. Page 1 of 8

2 Education: Professional Licenses & Certifications: Advisory Boards: Ithaca College, Bachelor of Science in Accounting Bentley College, Masters of Science in Taxation Certified Public Accountant Certified Valuation Analyst Accredited in Business Valuation Master Analyst in Financial Forensics Certified in Financial Forensics Education Quality Assurance Board, National Association of Certified Valuators and Analysts, June 2013 past chair Executive Advisory Board, National Association of Certified Valuators and Analysts, June May 2013, past chair Valuation Credentialing Board, National Association of Certified Valuators and Analysts, June 2008 May 2010, past chair Family Law Advisory Committee, Massachusetts Continuing Legal Education Board of Directors, Camp Bauercrest, Amesbury, MA, Current Treasurer Publications & Publication Reviews: Analyzing the History of Bernier After the Most Recent Massachusetts Appeals Court Decision, Bernier II, Business Valuation Update, November 2012 Annual Publication - Current Updates in Valuation, National Association of Certified Valuators and Analysts. Co-Author, June BV Fundamental for CPA s, National Association of Certified Valuators and Analysts. Co-Author, March 2008 Fundamentals, Techniques and Theory, National Association of Certified Valuators and Analysts. Co-Author, 2007 Business Valuations: Applications and Calculations of the Income and Asset Approaches, National Association of Certified Valuators and Analysts. Reviewer, 2007 Page 2 of 8

3 Professional Memberships: Community Activity & Honors: Speaking Engagements: National Association of Certified Valuators and Analysts Massachusetts Society of Certified Public Accountants American Institute of Certified Public Accountants Association of Certified Fraud Examiners Accountants Global Network Core Team Leader for the Business Valuations Sharegroup ( ) 2009 Outstanding Member Award, National Association of Certified Valuators and Analysts 2012, 2011, 2010, 2009 & 2008 Instructor of Exceptional Distinction, National Association of Certified Valuators and Analysts Pan Massachusetts Challenge, Instructor - Current Updates and Applications in Valuations, National Association of Certified Valuators and Analysts, Present, (This course is highly recommended by NACVA and counts toward 25% of a member s recertification). Instructor: Business Valuation Workshop, National Association of Certified Valuators and Analysts Present: Courses Taught Include: Business Valuation: Intermediate Fundamentals, Techniques & Theory Normalizing and Then Projecting Earnings Valuation Methods: Alternatives and Decision Criteria Advanced Application of the Market Approach Advanced Valuation Premiums and Discounts Divorce Finance Summit 2013, Co-Chair, Massachusetts Continuing Legal Education, February Annual Consultants Conference, Correlation of Cash Flow and Cost of Capital, Dallas TX, June th Annual Family Law Conference, The Correlation Between Support and Alimony, Massachusetts Continuing Legal Education, March 2012 Divorce Finance Summit 2012, Co-Chair, Massachusetts Continuing Legal Education, February 2012 Page 3 of 8

4 Untangling Financial Matters: Finding Hidden Income; Deciphering Tax Returns; Effective Discover, Alimony Summit 2012 and 2011, Massachusetts Continuing Legal Education. A Deeper Look Income the Income Approach, California Society of CPA s, May 2011 Hot Topics in Valuation, North Atlantic Regional Meeting, AGN International, Scottsdale, AZ, May, Calculating Divorce: It s Getting Personal, Chair, Massachusetts Continuing Legal Education, June th Annual Family Law Conference 2011, The ABC s of Finance, Massachusetts Continuing Legal Education, April 2011 Divorce Finance Summit 2011, Co-Chair, Massachusetts Continuing Legal Education, February 2011 Normalizing and Then Projecting Earnings, National Association of Certified Valuators and Analysts, Fall Valuation Methods: Alternatives and Decision Criteria, National Association of Certified Valuators and Analysts, Fall Insight to Understanding Tax Returns and Financial Statements in Domestic Relations Cases, Boston Bar Association, December Asset or Income? Income v. Distribution 2010 Alimony Summit, Massachusetts Continuing Legal Education, September Trying Divorce Cases, Massachusetts Continuing Legal Education, September 2010 Are They Assets or Are They Income, 2010 Family Law Conference, Massachusetts Continuing Legal Education, March 2010 A Dialog on Complex Divorce-Related Business Issues, Paul Kane Online, Massachusetts Continuing Legal Education, March 2010 Different Standards of Value in Litigation Valuations, Valuation, Forensic Accounting, and Litigation Services Conference, Florida Institute of CPA s, January 2010 Federal Tax Issues in Family Law, 19 th Annual Family Law Conference, November 2009 Compensation & Valuation Issues affecting Alimony, 2009 Alimony Summit, Massachusetts Continuing Legal Education, October 2009 Page 4 of 8

5 Impact of New Case Law (including Bernier & Thornhill) on Business Valuation, BVR s 2 nd Annual Summit on Business Valuation in Divorce, September 2009 Standards of Value: When Should Fair Value Replace Fair Market Value? Institute of Business Appraisers Symposium, May 2009 Reading and Understanding Spreadsheets, Financial Statements & Tax Returns, Massachusetts Continuing Legal Education, July 2009 Valuation Methods: Alternatives and Decision Criteria, National Association of Certified Valuators and Analysts, November 2008 and December 2009 Normalizing and Then Projecting Earnings, National Association of Certified Valuators and Analysts, November 2008 and December 2009 Enhance Your Family Law Financial IQ, Program Chair, Massachusetts Continuing Legal Education, July 2008 Business Valuation Fundamentals for CPA A Five-Part Webinar Series, National Association of Certified Valuators and Analysts, April and May 2008 Business Entities 101, 2008 Family Law Conference, Massachusetts Continuing Legal Education, March 2008 Complex Issues in Valuation, 2008 Family Law Conference, Massachusetts Continuing Legal Education, March 2008 Reading and Using Tax Returns in Divorce Cases, Massachusetts Bar Association, February 2008 Understanding Business Valuation, Massachusetts Bar Association, February 2008 Forensic Accounting and Bernier, Sophisticated Issues in Western Massachusetts Family Law Practice, Massachusetts Continuing Legal Education, Inc., January 2008 Small Business Valuation Case Study Workshop, National Association of Certified Valuators and Analysts, December 2007 Business Valuation in the Wake of the SJC decision of Bernier v. Bernier, American Academy of Matrimonial Lawyers, Massachusetts Chapter, October 2007 Small Business Valuation Case Study Workshop, National Association of Certified Valuators and Analysts, October 2007 Hidden Assets: Tactics, Strategies and Discovery Tools; Common Mistakes and How to Avoid Them; Recapture; Stock Options, Vested and Unvested, Page 5 of 8

6 Alimony Summit, Massachusetts Continuing Legal Education, September, 2007 Making Money on Your Valuation Practice, National Association of Certified Valuators and Analysts, 14 th Annual Conference, June 2007 Difficult Assets, Difficult Income: Trick Valuation Issues, 2007 Family Law Conference, Massachusetts Continuing Legal Education, April 2007 The Ugly Side of Family Law: How to Get Paid, 2007 Family Law Conference, Massachusetts Continuing Legal Education, April 2007 Managing the Engagement, National Association of Certified Valuators and Analysts, 13 th Annual Conference, May 2006 Critical Business Valuation Issues for Practitioners, Suffolk University Law School, Center of Advanced Legal Studies, May 2005 Personal v. Enterprise Goodwill, Accountants Global Network, Business Valuation Share Group, September 2005 Page 6 of 8

7 Court Room Testimony (Five Years ): Plaintiff(s) Defendant(s) Reference A. NEIL HARTZELL, JAY S. GREGORY, JEFFREY L. ALITZ, WARREN D. HUTCHISON, KEVIN G. KENNEALLY, PAUL G. BOYLAN, MICHAEL B. WEINBERG, MICHAEL P. GIUNTA and NANCY M. REIMER, ELIZABETH TAURO SAUNDERS PAMELA VILLARI. DAVID J. HATEM, a/k/a DAVID J. HATEM, PC, and DONOVAN HATEM LLP, TODD R. SAUNDERS LEO VILLARI, JR CIVIL ACTION NO BLS2 ARBITRATION PROBATE & FAMILY COURT DOCKET No. 06D-0523-DV1 MIDDLESEX, SS PROBATE & FAMILY COURT MIDDLESEX, SS CAROLYN M. PARROTT BRYAN G. PARROTT Probate and Family Court Docket No. 06D-1823-DV1 ESSEX, SS Page 7 of 8

8 Court Room Testimony Continued (Five Years ): Plaintiff(s) Defendant(s) Reference LESLIE JONES STEPHEN JONES Probate and Family Court NORFOLK, SS JOHN A. PINTO, JOANNE WOMBOLDT, MIDDLESEX, ss. SUPERIOR COURT C.A. NO. 2009CV1349-F Mary LaValley Christine Russo-Martines Leslie B. Charm, et al. Commissioner of Internal Revenue (Respondent) Christine French Michael Alan Martin Messias Vasconcelos Albert LaValley John Martines Eugene H. Kohn William Cavallaro & Patricia Cavallaro (Petitioner) Paul French Cynthia Ann Martin Katharine Vasconcelos Docket FR 07D0274-DV1 Franklin, SS Commonwealth of Massachusetts Docket MI09D-3575-DR Middlesex, SS Commonwealth of Massachusetts Superior Court Suffolk, ss Civil Action No BLS2 United States Tax Court Docket No ; Docket MI09D-4336-DR Middlesex, SS Commonwealth of Massachusetts Docket No. 08D-1685-DV1 ESSEX, SS Docket No. BR09D0628DR Bristol, SS Commonwealth of Massachusetts Page 8 of 8

Partner, Edelstein & Company LLP, Boston, MA (October 2002 Present) Specialize in Business Valuation & Litigation Support Services.

Partner, Edelstein & Company LLP, Boston, MA (October 2002 Present) Specialize in Business Valuation & Litigation Support Services. Marc D. Bello, CPA/ABV, CVA, MAFF, CFF, MST 160 Federal Street, 9 th Floor Boston, Massachusetts 02110 Tel. (617) 227-6161 Fax. (617) 589-0530 Email: mbello@edelsteincpa.com Business Experience: Partner,